I started this list and then decided that I won't write it for several reasons, namely that there's a quite large distinction between the most important guitarists and the best guitarists and then when you say best, you need almost need to specify the genre or limit it to a few. There are so many styles... I've seen incredible flamenco guys like De Lucia or Emmanuel or experimental guys like Hedges and so on that wouldn't really make this list. They might not even make my list but if I sit back and think, maybe they're better...? Also, it's hard to separate the player from the musicianship and to assess what impact he had on the music. A guy like Clapton prided himself on holding back, does that mean he's not as good or does that make him better? (I know the answer, I'm just illustrating what happens in peoples' thought processes). We could make a list of who influenced you most but we already made one like that I think. Either way, as people grow older, their tastes mature and these lists change so much so there's no point in arguing over it. Just thinking out loud Don't flame me hehe